{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-2006-44","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-2006-44)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-17","fingerprint":"ewai:se:ac728a","proof":"sha256:a159efed178c7258f5441b71c1f8128efeeb5fb6a4b8b2ef702db80d5d374087","jurisdiction":"se","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"se:ra-2006-44","jurisdiction":"se","lang":"sv","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8"],"kind":"front_matter"}],"paragraphs":[{"text":"I en ansökan om förhandsbesked frågade TL-Produktion AB i likvidation om bolagets kostnader för arvode till dess likvidator var avdragsgill.","paragraph_id":"para_1"},{"text":"Skatterättsnämnden (2005-11-23, André, ordförande, Wingren, Ståhl, Werkell) yttrade: Förhandsbesked. - De utgifter som TL-Produktion AB i likvidation har i samband med likvidationen skall dras av. - Motivering. TL-Produktion AB i likvidation vill veta om arvodet till likvidatorn är avdragsgillt. Bol …","paragraph_id":"para_2"},{"text":"Ledamöterna Silfverberg och Sjökvist var skiljaktiga och anförde följande. Enligt 16 kap. 1 § IL skall utgifter för att förvärva och bibehålla inkomster dras av som kostnad. I likhet med majoriteten anser vi att utgifter för det arbete som en likvidator utför i ett bolag som är i likvidation är avdr …","paragraph_id":"para_3"},{"text":"Skatteverket överklagade och yrkade att Regeringsrätten, med ändring av Skatterättsnämndens förhandsbesked, skulle besvara ansökan på så sätt att arvodet till likvidatorn inte är avdragsgillt till den del det hänför sig till andra aktiviteter än att avveckla den bedrivna näringsverksamheten. Verket …","paragraph_id":"para_4"},{"text":"TL-Produktion AB i likvidation bestred bifall till överklagandet och yrkade att Regeringsrätten skulle fastställa förhandsbeskedet. Till stöd för sin talan anförde bolaget bl.a. följande. De kostnader som Skatteverket bedömer vara icke avdragsgilla är de facto aktiebolagets egna kostnader och inte a …","paragraph_id":"para_5"},{"text":"Regeringsrätten (2006-06-14, Lavin, Almgren, Hamberg, Fernlund, Knutsson) yttrade: Skälen för Regeringsrättens avgörande. Regeringsrätten gör samma bedömning som Skatterättsnämnden.","paragraph_id":"para_6"},{"text":"Regeringsrättens avgörande. Regeringsrätten fastställer Skatterättsnämndens förhandsbesked.","paragraph_id":"para_7"},{"text":"Föredraget 2006-05-17, föredragande Krantz, målnummer 7084-05","paragraph_id":"para_8"}],"word_count":1739,"cites":[],"cited_by":[],"sha256":"3cf1cf5c0b38734fb765e52765fd0e287c764d79f5fd1bbf2b10ea6ae0dbefc1","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/aef25a40-9afb-4833-851d-d572958aba6d","fetched_at":"2026-10-08T08:21:05.908+00:00","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-2006-44","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2006-44","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2006-44","changes":"https://legal.exploreworldai.com/api/public/v1/changes/feed?layer=praxis","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2006-44"},"hash":"sha256:a159efed178c7258f5441b71c1f8128efeeb5fb6a4b8b2ef702db80d5d374087","version":"legal-2026-10-17","expires":"2026-10-19T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-17+legal-2026-10-17+2026-10-17T17:42:33","content_hash":"sha256:a159efed178c7258f5441b71c1f8128efeeb5fb6a4b8b2ef702db80d5d374087","revalidate_after":"2026-10-18T01:48:34.085Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-2006-44","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2006-44"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2006-44"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2006-44"},{"rel":"obligations","href":"https://legal.exploreworldai.com/api/public/v1/obligation-chain"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=all"}],"disclaimer":"Source reference with official identifier. Not legal advice and not a compliance decision.","content_notice":{"legal_advice":false,"nature":"Source register. Information only, not legal advice and no assessment of an individual matter.","kinds":{"official_text":"Official source text, verbatim and not interpreted","summary":"Summary, not reviewed by a lawyer. Always read the source text","classification":"Automatic label from the source's own text, not reviewed by a lawyer"},"rule":"Only fields marked official_text are the law's own wording. Everything else points to it.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"},"access_class":"public","access_view":"public","citation":{"citation_url":"https://legal.exploreworldai.com/praxis/ra-2006-44","cite_as":"NovaCopilot (legal.exploreworldai.com)","provenance":{"publisher":"NovaCopilot","signature":"nc-ac495af4306ed3dc874a40a0cf6a4925","response_hash":"sha256:a159efed178c7258f5441b71c1f8128efeeb5fb6a4b8b2ef702db80d5d374087"}},"freshness":{"freshness_class":"stable","as_of":"2026-11-03T03:21:10.335Z","valid_for":604800,"recheck":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ara-2006-44","note":"Oföränderligt objekt med hash. Får cachas länge.","tokens":1944}}